EBITDA or LAJIDA: Brazilian scientific production from the perspective of the SPELL

Abstract

The objective of this study was to investigate the dynamics and profile of Brazilian scientific production on the topic of EBITDA from the perspective of Social Network Analysis (SNA). Methodologically, the SNA research technique was used in 100 scientific articles identified on the aforementioned topic. The main results revealed that 2015, 2021, 2014, 2020, 2017, and 2022 were the most central periods. Pensar, RUC, and REPeC were the scientific journals with the highest betweenness centrality. Fernando Dal-Ri Murcia, José Alonso Borba, and Marcelo Alvaro da Silva Macedo were the authors with the highest betweenness centrality. USP, UFSC, UFPB, INSPER, and UFPE were the institutions with the highest betweenness centrality. EBITDA, performance, financial performance, indicators, financial indicators, IFRS 16, capital structure, profitability, capital markets, strategy, profitability, earnings management, financial statements, value relevance, relevance of accounting information, international accounting standards, operating cash flow, EVA, and B3 were the most central keywords. Regarding the institutions' co-authorship networks and collaboration networks, both had low calculated densities in their respective networks, directly impacting the flow and exchange of information and scientific knowledge about EBITDA in Brazilian academia. This scientific article concludes by highlighting the state of the art on EBITDA in Brazilian scientific literature, from the perspective of the SNA and in light of the SPELL database, thus contributing insights for new studies and, consequently, for the emergence of future academic research, and, concurrently, for the growth, development, and maturation of EBITDA in Brazilian academia.